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As a self-employed person, you must pay social contributions to your social insurance fund. In return, you receive some social rights and benefits (legal pension, healthcare, child allowance, bridging rights, etc.) But how are social contributions calculated? On what criteria is the calculation based? We explain it all here. 

The tool of the purchasing power bonus continues to appeal to the imagination. There are already several sectors and employers that will award this bonus.

Further to their announcement in 2021, we have been expecting the formulas to calculate the mobility budget. A Royal Decree now determines the two formulas – real or fixed rate. These methods will be enforced on 1 January 2024. Here’s a quick tour of these two calculation methods.

The Brussels Capital Region provides 10 temporary bonuses for Brussels companies affected by Brexit. One concerns personnel costs.

At the start of your self-employment career, you always pay provisional social security contributions because they are usually calculated based on your income from 3 years earlier.   

Would you like to be up to speed with socio-legal legislation on human resources at all times? Turn to Partena Professional. To our experts, the world of human resources holds no secrets — and we're happy to share our expertise with you. Additionally, we'll help you avoid the high costs of an external law firm. 

Save time and become more efficient as an accountant with our tools. Find templates and useful numbers and draft your own legal documents to fulfil all client formalities. Just like that! 

During the electoral procedure, various formalities will have to be completed including adapting the electoral rolls and delivering/sending the convocation letters.

From 01.01.2024, the rates of this contribution will be increased